$$Belsky Corporation has provided the following data from its

activity$-$based costing system:$$

The company makes $450$ units of product Q$19$S a year, requiring a

total of $710$ machine$-$hours, $42$ orders, and $12$ inspection$-$hours per

year. The product's direct materials cost is $$36\mathrm{.}21$ per unit and

its direct labor cost is $$29\mathrm{.}95$ per unit.

According to the activity$-$based costing system, the unit product

cost of product Q$19$S is closest to: $($Round your

intermediate calculations to $2$ decimal places.$)$